Assessment Responsibility Shifts to Successor Company Post-Merger; No Investigation into Pre-Merger Actions Allowed, Says Tribunal.

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....Assessment against non existent company [company merged] - assessment in the hands of the successor - Whatever action has done in the past by their share applicants cannot be investigated in the hands of the assessee after amalgamation. Therefore, we are of the view that in view of the National Company Law Tribunal’s decision on the amalgamation petition, no inquiry could be made in the hands of both these assessees qua the antecedents of merged companies. - AT....